JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. Jurnal Akuntansi dan Bisnis is managed by Accounting Study Program, Faculty of Economics, University of Medan Area, published twice a year in May and November.
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405 Documents
<![CDATA[Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut ]]>
<![CDATA[Aditya Amanda Pane]]>;
<![CDATA[Sari Nuzullina Rahmadhani]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4476
<![CDATA[The purposes of this research was to determined the influence of the capital structure and earnings volatility on the earnings quality PT. Bank Sumut. This research also aims to assess how the condition of the capital structure, earnings volatility and earnings quality at PT. Bank Sumut for 10 years lately. The proxy of capital structure is leverage, earnings volatility is standard deviasi of earnings and for the earnings quality the proxy is discretionary loan loss provisions. The samples used in this study are the quarterly financial statement of PT. Bank Sumut for the period of 2010 until the first semester of 2020. The analytical method used was multiple regression analysis. The result show that the capital structure has a negative significant effect on the earnings quality and earnings volatility does not has a significant effect on the earnings quality in PT. Bank Sumut. Meanwhile, the capital structure and earnings volatility simultaneous have a significant effect on the earnings quality.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MELALUI PRAKTEK MANAJEMEN LABA RILL ]]>
<![CDATA[Rezki Zurriah]]>;
<![CDATA[Masta Sembiring]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v6i2.3882
<![CDATA[The objective of the research was to analyze the influence of the firm size, and leverage on firm value through the practice of rael earnings management in companies listed in the Jakarta Islamic Index in the period of 2015-2018. The samples were 18 companies, taken by using purposive sampling technique with the total observation of 54 analytical units. Secondary data were gathered by conducting documentary study like annual financial statement publicized in Indonesian Stock Exchange. The gathered data were analyzed by using multiple linear regression analysis and path analysis. The result of the research showed that firm size and leverage simultaneously had significant influence on the value of companies listed in the Jakarta Islamic Index. Partially, leverage did not have any significant influence on firm value, while firm size had positive and significant influence on firm value. Based on the result of Sobel test on the variables of firm size, it was found that real earnings management did not act as intervening variable, while the result of Sobel test on the variable of leverage showed that real earnings management acted as intervening variable.]]>
<![CDATA[Analisis Perbandingan Keakuratan CAPM Dan APT Dalam Upaya Pengambilan Keputusan Investasi Saham Sektor Perbankan ]]>
<![CDATA[Arif Abdillah]]>;
<![CDATA[Aditya Kristamtomo Putra]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4336
<![CDATA[The Capital Asset Pricing Model and the Arbitrage Pricing Theory are a balance model that uses risk measurement variables to see risk correlations and returns. This research is descriptive quantitative. The purpose of this research is to find out how much the value of stock returns in the banking sector is calculated by the Capital Asset Pricing Model and Arbitrage Pricing Theory, looking for a more accurate model and how big is the difference in accuracy of the significant accuracy of the Capital Asset Pricing Model and Arbitrage Pricing Theory in making investment decisions in the banking sector. The population in this study is a banking company registered at Indonesia Stock Exchange during 2015-2018. The sample in this study amounted to 36 banking companies listed on the Indonesia Stock Exchange during 2015-2018. The sampling method is a non-probability sampling method that is purposive sampling technique. The results of this study indicate that the Capital Asset Pricing Model is better than the Arbitrage Pricing Theory and there is no difference in accuracy between the Capital Asset Pricing Model and the Arbitrage Pricing Theory in an investment decision making effort at banking sector.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM SYARIAH DENGAN TINGKAT SUKU BUNGA SEBAGAI PEMODERASI ]]>
<![CDATA[Desi Ika]]>;
<![CDATA[Listiorini Listiorini]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v6i2.3254
<![CDATA[The aim of this research was to analyze the relationship between return in this group stock and financial ratio. This research used MRA (Multiple Regression Analysis). Based on this research, it is concluded that partial variable of Total Asses Turnover, Current Ratio, Debt To Equity Ratio and Price Earning Ratio had no significant effect on stock return, otherwise Return On Asset variable had siginificant effect on syariah return stock in the Jakarta Islamic Index group. Simultaneously, financial performance had no significant effect on syariah return stock in Jakarta Islamic Index group. The interest rate (SBI) could not moderate the relationship between Total Asset Turnover, Current Ratio, Debt to Equity Ratio and Price Earning Ratio on stock returns, while the interest rate (SBI) could moderate (strengthen) the effect of Return On Assets on stock returns. The interest rate (SBI) is unable to moderate DER because SBI was a variable related to the company's external factors. Changes in the SBI interest rate could affect the company's financial performance because it could reduce the company's sales level so that it had an impact on the decline in company profits. The higher the SBI interest rate, the higher the return required by investors.]]>
<![CDATA[Pengaruh Return on Assets, Current Ratio dan Firm Size Terhadap Prediksi Kebangkrutan Dengan Struktur Modal sebagai Variabel Moderasi ]]>
<![CDATA[Mita Ayu Safitri]]>;
<![CDATA[Indah Yuliana]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4517
<![CDATA[This study aims to determine: the prediction results of bankruptcy in basic and chemical industry companies listed on the IDX for the 2016-2019 period and to determine the effect of return on assets, current ratio and company size on financial distress. Based on the purposive sampling method, there were 38 companies sampled. The method of analysis used is descriptive statistical method using Moderated Regression analysis tools. The results of this study indicate that the current ratio has a significant positive effect on financial distrees. Return on assets and company size have no effect on financial distrees. Capital structure is able to moderate the relationship between return on assets and financial distress. The capital structure is unable to moderate the relationship between current ratios and company size to financial distress in basic industrial and chemical companies. By using the Grover model, it can be that of the thirty eight samples all companies have no potential.]]>
<![CDATA[Analisis Strategis Pengelolaan Aset Daerah Berdasarkan Pernyataan Standar Akuntansi Pemerintah No. 7 ]]>
<![CDATA[Heri Yuliantoro]]>;
<![CDATA[Hamdani Arifulsyah]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.3952
<![CDATA[The purpose of this study was to determine how the removal of damaged and obsolete fixed assets according to the Government Accounting Standards Statement No.7 at the Financial and Asset Management Agency of Bengkalis Regency, Riau Province. Sources of data obtained from interviews and documentation. This research was conducted by comparing the accounting treatments that have been carried out with standards. The results of this study that there are written off assets that have been done need to be adjusted to the standard. Write-off of fixed assets must be accompanied by the elimination of accumulated depreciation of Rp. 1,138,992,230,087. As an improvement, a correction journal needs to be made to remove the accumulated depreciation.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DKI JAKARTA ]]>
<![CDATA[Winda Dwi Agustiani]]>;
<![CDATA[Ahmad Basid Hasibuan]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v6i2.3305
<![CDATA[This study aims to ascertain the determinants of whistleblowing intention. The respondents in this study are 96 auditors who worked at KAP DKI Jakarta. The method used in this research is quantitative method, while the primary data are collected from questionnaires. Data processing is conducted by performing the data quality testing, the classical assumption testing and the hypothesis testing. The results show a positive correlation between professional commitment and whistleblowing intentions, a possitive yet insignificant correlation between organizational commitment and whistleblowing intention and a negative and insignificant correlation between locus of control and whistleblowing intention.]]>
<![CDATA[Determinan Penerapan Akuntansi Manajemen pada Usaha Mikro Kecil dan Menengah: Bukti Empiris dari Kota Tarakan ]]>
<![CDATA[Roni Padliansyah]]>;
<![CDATA[Andre Suandi Simbolon]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4365
<![CDATA[Micro, small and medium enterprises (MSMEs) are one of the economic sectors that absorb the most labor and make a significant contribution to economic growth. One of the most important elements in making decisions in business competition is information about management accounting in an entity. This study aims to determine the factors that influence the use of management accounting in micro, small and medium scale enterprises (MSMEs) in Tarakan City. These factors include: business and production capacity; competitiveness; quality of human resources; business strategy; as well as awareness of business owners / operators of management accounting. This study uses a questionnaire-based survey on a sample of 67 MSMEs in Tarakan. The method used to test the hypothesis is structural equation modeling (SEM) analysis with partial least square (PLS). The results showed that the business and production capacity; and market competition has no effect on the application of management accounting in Tarakan City MSMEs. Even so, there are other variables that show a positive and significant influence on the application of management accounting such as the quality of human resources, business strategy, and owner / operator awareness. The results of this study also provide evidence that the application of management accounting can improve the quality of information obtained by users, facilitate economic decisions, and increase the operational efficiency of MSME entities, especially in Tarakan City.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Vicka Stawati]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 6, No 2 (2020): November 2020 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v6i2.3472
<![CDATA[The purpose of this study was to examine the effect of Profitability, Leverage and Size Company on Tax Avoidance. The population which is the object of this research is argicultural sectors listed on Indonesia Stock Exchange (BEI) in 2014 - 2018. The total population of 20 companies, this study obtained by purposive sampling technique which then resulted in 6 research samples for further investigation. The analysis technique used is multiple regression analysis. Based on data analysis and discussion can be concluded that Profitability, Leverage, and Company Size has effect on Tax Avoidance. This means that the government has not succeeded in conducting Tax Amnesty program which has the impact of the company will do Tax Avoidance.]]>
<![CDATA[Model Proses Bisnis ERP, Pengendalian Manajemen dan Keunggulan Kompetitif ]]>
<![CDATA[Muhammad Nawawi]]>;
<![CDATA[Dabella Yunia]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4282
<![CDATA[This study aims to provide empirical evidence about the ERP business process model of competitive advantage. In particular, this study investigates the mediating effect of management control on the relationship between ERP implementation and competitive advantage.The empirical analysis in this study is based on primary data obtained from a survey of managers of 50 manufacturing companies with a response rate of 33.67%.This research was conducted with a structural equation modeling (SEM) approach method with testing tools using partial least squares (PLS).Directly, these findings suggest ERP implementation has a positive impact on a firm's competitive advantage, by increasing innovation opportunities that involve building greater capacity that creates long-term benefit opportunities and sustainable competitive advantage.The use of informal controls tends to be more integrated with information systems in producing higher quality information to support decision making so as to mediate the positive effect of ERP implementation in increasing the company's competitive advantage.Meanwhile, formal control cannot be a good mediator when it is not accompanied by the addition of other business attributes.]]>
